企业会计按月计算的会计利润,往往与税法计算的纳税所得额发生差异。这种差异有两种:一种是二者的计算收支口径不同,产生了永久性差异,另一种是确认时间不同,而产生了时间性差异。两种差异各有各的核算方法。核算方法比较复杂,容易混淆。本文试以例释这两种核算方法并加以比较,以期学者进一步掌握这些核算方法。 Accounting profits on a monthly basis are often different from the taxable income calculated by tax law. There are two kinds of differences: one is the difference between the calculated caliber and the calculus, resulting in a permanent difference, the other is to confirm the time is different, resulting in a time difference. Two differences each have their own accounting methods. Accounting method is more complicated, easy to confuse. This paper attempts to exemplify these two accounting methods and compare them, in order to further understand these accounting methods.